Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)
johar, farhan maulana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS BIBLIOMETRIK PENGHINDARAN PAJAK MENGGUNAKAN VOSVIEWER johar, farhan maulana
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3476

Abstract

Tax avoidance is a phenomenon that has become a special concern for the state. Tax avoidance can be understood as a process by which a company tries to reduce income tax payments to tax collecting organizations. The purpose of this study is to identify and analyze research trends in the literature related to tax avoidance and to identify recommendations for future tax avoidance research. The research is qualitative research, the method used in this research is a bibliometric approach. Bibliometric analysis is generally widely used in various disciplines and focuses on quantitative studies on journals or the like. the findings found that there were 10 clusters with 90 items using VOSviewer softaware. The most widely used keyword variables are 'tax avoidance', 'profitability', 'leverage', but for the keywords 'cost of debt', 'cash effective tax rate' there is still little research to be done. Based on the development of publications.
Co-Authors